Checker
Identification Rules Checker
Confirm which identification safe harbor your exchange currently satisfies. Track the property count, total value identified, and the portion you expect to close so you can stay compliant in San Diego.
Rule status
- Three-property rulePass
Identify up to three properties regardless of value.
- 200 percent rulePass
Total identified value must not exceed 200% of the relinquished property value.
- 95 percent rulePass
Close on at least 95% of the total identified value if you exceed other limits.
Interpretation tips
- Use the three-property rule when you only need a short list of high-quality replacements.
- The 200% rule helps when you need more than three options, but cap the total list at twice the relinquished value.
- The 95% rule is a backstop—plan to close on nearly everything you identify.
- Update the expected acquisition value once offers are accepted to keep the 95% test accurate.
Always confirm the final identification letter language with your qualified intermediary.
Educational content only. Not tax, legal, or investment advice. Results are estimates only. Consult a qualified intermediary and tax advisor before making decisions.
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